Herbots Management Supply: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Herbots Management Supply
Largest movements
- Cash +€106,742
up €106,742 (+57.8%), from €184,642 to €291,384
mainly Net result for the year (+€76,991) and Other debts (+€22,276)
- Current investments -€13,000
down €13,000 (-14.4%), from €90,000 to €77,000
- Reserves +€54,715
up €54,715 (+21.2%), from €257,688 to €312,403
- Other debts +€22,276
new in 2025: €22,276
- Tax, wage and social debts +€13,791
up €13,791 (+79.2%), from €17,406 to €31,196
- Gross operating margin +€38,833
up €38,833 (+54.6%), from €71,118 to €109,951
- Taxes +€10,056
up €10,056 (+47.8%), from €21,036 to €31,091
- Financial income -€3,678
down €3,678 (-83.1%), from €4,427 to €749
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,686 | €387,403 | +€90,716 | +30.6% |
| Fixed assets | 21/28 | €610 | €10 | -€601 | -98.4% |
| Tangible fixed assets | 22/27 | €610 | €10 | -€601 | -98.4% |
| Furniture and vehicles | 24 | €610 | €10 | -€601 | -98.4% |
| Current assets | 29/58 | €296,076 | €387,393 | +€91,317 | +30.8% |
| Stocks and contracts in progress | 3 | €425 | €425 | = | 0.0% |
| Stocks | 30/36 | €425 | €425 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,544 | €1,662 | +€118 | +7.6% |
| Trade receivables | 40 | €135 | €1,582 | +€1,447 | +1073.9% |
| Other amounts receivable | 41 | €1,409 | €80 | -€1,329 | -94.3% |
| Current investments | 50/53 | €90,000 | €77,000 | -€13,000 | -14.4% |
| Cash at bank and in hand | 54/58 | €184,642 | €291,384 | +€106,742 | +57.8% |
| Deferred charges and accrued income | 490/1 | €19,464 | €16,921 | -€2,543 | -13.1% |
| Total equity and liabilities | 10/49 | €296,686 | €387,403 | +€90,716 | +30.6% |
| Equity | 10/15 | €276,288 | €331,003 | +€54,715 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €257,688 | €312,403 | +€54,715 | +21.2% |
| Distributable reserves | 133 | €257,688 | €312,403 | +€54,715 | +21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,398 | €56,400 | +€36,002 | +176.5% |
| Amounts payable within one year | 42/48 | €20,398 | €56,400 | +€36,002 | +176.5% |
| Trade debts | 44 | €2,992 | €2,927 | -€65 | -2.2% |
| Suppliers | 440/4 | €2,992 | €2,927 | -€65 | -2.2% |
| Taxes, remuneration and social security | 45 | €17,406 | €31,196 | +€13,791 | +79.2% |
| Taxes | 450/3 | €17,406 | €31,196 | +€13,791 | +79.2% |
| Other amounts payable | 47/48 | - | €22,276 | +€22,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €601 | = | 0.0% |
| Other operating charges | 640/8 | €673 | €624 | -€49 | -7.3% |
| Gross operating margin | 9900 | €71,118 | €109,951 | +€38,833 | +54.6% |
| Operating profit (loss) | 9901 | €69,844 | €108,726 | +€38,882 | +55.7% |
| Financial income | 75/76B | €4,427 | €749 | -€3,678 | -83.1% |
| Recurring financial income | 75 | €4,427 | €749 | -€3,678 | -83.1% |
| Financial charges | 65/66B | €607 | €1,392 | +€786 | +129.6% |
| Recurring financial charges | 65 | €607 | €1,392 | +€786 | +129.6% |
| Profit (loss) for the period before taxes | 9903 | €73,664 | €108,082 | +€34,418 | +46.7% |
| Income taxes | 67/77 | €21,036 | €31,091 | +€10,056 | +47.8% |
| Profit (loss) for the period | 9904 | €52,628 | €76,991 | +€24,363 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,628 | €76,991 | +€24,363 | +46.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.